UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those
Tax relief for uniforms and protective clothing
Employers providing uniforms or protective clothing to employees need to understand the tax and National Insurance rules
Official rate of interest for beneficial loans
Employers providing loans to employees or directors need to ensure they correctly calculate any taxable benefit using
Payroll compliance – what is Full Payment Submission?
A Full Payment Submission (FPS) is a payroll report that employers must send to HMRC every time they pay employees.
Does your business need to register as an employer?
If you are starting to employ staff or engaging subcontractors for construction work, you will generally need to
Tax and termination payments
The tax treatment of termination payments is governed by a detailed set of rules that determine how much is taxable and
Filing deadlines for reporting expenses and benefits
Employers providing employees with expenses or benefits in kind must comply with specific reporting, filing, and payment
Increase in employment costs 2026-27
From April 2026, the National Minimum Wage and National Living Wage rates have increased, and businesses should ensure
Employing young people in your business
When a new employee joins your payroll, it is the employer’s responsibility to ensure they are aware of their rights and
Entertaining employees
In general, entertaining employees is an exception to the normal rule that business entertainment costs are not










